A Study On Chain Business Enterprises Of The Establishment And Implementation On Internal Control System

Along with the reform of our country economic system is ceaseless andthorough, chain business enterprises as a new mode of circulation and organizationform to get rapid development, chain manages main body diversity characteristics,diverse sectors of the economy developing. A variety of system of ownership subjectcommon competition, common development, formed a diversified developmentpattern. A number of well-known chain enterprises grow up rapidly, chain businessenterprise wants to be in the economic tide of survival, competition, developmentmust improve their own competitiveness, and enhance their comprehensivecompetitiveness is the key to establish a sound internal control system.This article through the method of combining theory with practice, combinedwith the chain operation of our country enterprise characteristic, according to theUnited States of America COSO internal control report of five elements of internalcontrol requirements are respectively from the control environment, risk assessment,control activities, information and communication and supervision in five aspectssuch as the BD company’s internal control present situation carries on the analysis,according to the BD inside the company control of the problems exposed, separatelyfrom the internal control procedure system, method system and evaluation indexsystem of chain management in our country enterprise’s internal control systemconstruction, according to the internal control system construction method, usingCOSO internal control theory on the BD company internal control systemconstruction and implementation, and puts forward some improvement suggestion.This article through to the BD corporation internal control system, has obtainedCOSO proposed five internal control factors of chain business internal controlsystem design, analysis and improvement can play a major role. I hope this papercan our chain enterprises to establish, implement and evaluation of internal controlsystem the practice to provide some ideas and suggestions.